European Financial and Accounting Journal

2008 - 2024

Current editor(s): Efaj Journal

From Prague University of Economics and Business
Contact information at EDIRC.
Bibliographic data for series maintained by Stanislav Vojir ().

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ETR Development and Analysis: Case from the Czech Republic pp. 5-18: Jan Svitlík
Deductibility of Provisions under the CCCTB Proposal and Its Effects on Companies: The Case of Poland pp. 19-31: Anna Leszczyłowska
Day-of-the-week effect in the Nigerian Stock Market Returns and Volatility: Does the Distributional Assumptions Influence Disappearance? pp. 33-44: Osabuohien-Irabor Osarumwense
The Effect of 2011 Revised Code of Corporate Governance on Pricing Behaviour of Nigerian Auditors pp. 45-65: Salau O. Abdulmalik and Ayoib Che Ahmad

Measuring the Effective Tax Burden of Lifetime Personal Income pp. 5-14: Jan Vlachý
European Equity Market Contagion: An Empirical Application to Ireland's Sovereign Debt Crisis pp. 15-34: Shaen Corbet and Cian Twomey
Influence of Development of the Organization of the Operational Accounting and Control on the Enterprises' Management of Machine-Building in Ukraine pp. 35-44: Olga Starenka
Sixth Method as a Simplified Measurement for SMEs? pp. 45-61: Veronika Solilová and Danuše Nerudová

Estimating the Value-at-Risk from High-frequency Data pp. 5-11: Pavol Krasnovský
Global Reporting Initiative (GRI) and its Reflections in the Literature pp. 13-32: Petr Petera and Jaroslav Wagner
Factors of Tax Decentralization in OECD-Europe Countries pp. 33-49: Milan Jilek
Administrative Costs of Taxation in Slovakia pp. 51-61: Juraj Nemec, Ladislav Pompura and Vladimír Šagát

Informational Content of Open-to-Close Stock Returns pp. 5-17: Andrey Kudryavtsev
Public Sector Innovation Support by European States: Its Characteristics and Impact on Firms pp. 19-31: Marta Orviska and Juraj Nemec
Analysis of the Relation between Macroprudential and Microprudential Policy pp. 33-47: Naďa Blahová
Price Determination in Public Procurement: A Game Theory Approach pp. 49-62: Martin Schmidt

Adjustments to Accounting Profit in Determination of the Income Tax Base: Evolution in the Czech Republic pp. 4-24: Ladislav Mejzlík, Leos Vitek and Jana Roe
Legal Consequences of the Determination of Corporate Income Tax Base Referring to IFRS pp. 25-44: Jan Molín and Simona Jirásková
Challenges in Auditing Income Taxes in the IFRS Environment: The Czech Republic Case pp. 45-58: Petr Vácha
The IFRS as Tax Base: Potential Impact on a Small Open Economy pp. 59-75: David Procházka
Current Income Tax Disclosures in Separate Financial Statements of IFRS Adopters in Slovakia pp. 76-85: Miloš Tumpach and Adriana Stanková
Transition from US GAAP to IFRS: Analysis of Impact on Income Tax Administration in USA pp. 86-109: Jana Roe
Can a New Concept of Control under IFRS Have an Impact on a CCCTB? pp. 110-127: Libor Vašek and Tereza Gluzová

Life Cycle Perspective of R&D Investment Management: Case Study Approach pp. 4-24: Marie Kubáňková and Jaroslava Hyršlová
Tax Aspects of Mergers and Cross-Border Mergers pp. 25-49: Marcela Žárová and Jana Skálová
The Effects of Exchange Rate Change on the Trade Balance of Slovakia pp. 50-66: Jana Šimáková
Impact of Earnings Smoothness on Stock Prices, Stock Returns and Future Earnings Changes - the Polish Experience pp. 67-94: Jacek Welc
A Discussion of the Main Tenets of Austrian Business Cycle Theory pp. 95-114: Samy Metrah

Basel III: Will Borrowing Money from Czech Banks Become More Expensive? pp. 4-27: Milan Matejašák
Road Tax on Truck Traffic with Environmental Aspects pp. 28-46: Břetislav Andrlík
Exchange Rate Exposure and its Determinants: Evidence on Hungarian Firms pp. 47-65: Lucie Tomanová
Estimation of a Tax Gap in the Personal Income Tax by Means of National Accounts pp. 66-78: Savina Finardi and Alena Vančurová
Convergence of VAT Rates Between 1995 and 2010 pp. 79-90: Květa Kubátová and Pavla Holešovská

Private and Public Debt pp. 4-21: Vratislav Izák
Fiscal Decentralisation and Economic Development in Selected Unitary European Countries pp. 22-40: Irena Szarowská
Investment of Czech Institutional Sectors in the Business Cycle pp. 41-61: Lukáš Kučera
Determinants of European Firm's Innovation and the Role of Public Financial Support pp. 62-84: Jan Hunady, Marta Orviská and Beata Šarkanová
Is There a Feedback Mechanism in Accounting? pp. 85-95: Krzysztof Drachal

Quo Vadis? Quo Vadimus? pp. 4-6: Petr Marek
Nobel Price for Father of the Efficient Market Hypothesis pp. 7-9: Petr Musílek
Influence of Internally Generated Intangible Assets on Financial Statements Prepared in Accordance with IFRS pp. 10-23: Libor Vašek and Marek Filinger
Liquidity Ratios of Polish Commercial Banks pp. 24-38: Pavla Klepková Vodová
Uninsurable Risks of Floods, Deluges, Overflows and the System of Solution pp. 39-58: Hana Bártová and Karel Hanzlík
Research of Estimates of Tax Revenue: An Overview pp. 59-73: Ondřej Bayer
Changes in the Value Added Tax as the Tool against the Global Crisis pp. 74-93: Alena Dugová
Business Environment Changes and its Influence on Managerial Accountants' and Controllers' Professional Competence: Empirical Study pp. 94-115: Bohumil Král and Libuše Šoljaková
Motivation of Czech Employees by the Balanced Scorecard of the Multinational Company - an Empirical Study pp. 116-132: Barbora Janasová
Reporting of Gross Written Premium in the Selected European Countries pp. 133-142: Jiřina Bokšová and Monika Randáková

Could New Accounting Directive Improve European Financial Reporting? pp. 4-6: Marcela Žárová
From the Soviet to the French Accounting System (History of Czechoslovak Accounting before collapse of communist regime and then before division of Czechoslovakia) pp. 7-20: Vladimír Zelenka and Marie Zelenková
Changes in EC Directives and Impact on Presentation of Financial Statements in the Czech Republic pp. 21-45: Marcela Žárová
Impact of the IFRS Adoption for Tax Purposes in the Czech Tax Collection pp. 46-60: Simona Jirásková and Jan Molín
Provisions in Metallurgical Industry and Financial Crisis pp. 61-79: Michal Bobek

About The Amendment to the Law on Higher Education pp. 4-6: Petr Dvořák
Accounting Regulation in Ukraine pp. 7-17: Michal Hora and Ludmila Chyzevska
Monetary Policy as an Optimal Control Problem pp. 18-38: Jan Kodera and Tran Van Quang
Volatility Asset Pricing Model as an Alternative Approach? pp. 39-66: Robert G. Kuklik and Vladislav Vacek
From the Germanic to the Soviet Accounting System (History of Czechoslovak Accounting after the World War Two) pp. 67-84: Vladimír Zelenka and Marie Zelenková